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Homeworker expenses

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Under ITEPA 2003 s 316A employers may pay a certain amount for homeworkers’ additional household expenses, free of tax and NICs and without any reporting requirements. From 6 April 2012, the maximum amount that can be paid under the section is to be increased to £4 per week, rising from the current £3 which has applied since 6 April 2008.

Issue: 1113
Categories: News